23-749. Failure to make contributions or
payments, furnish reports or produce or permit inspection of
records; classification


Any employing unit or any officer or agent of an employing unit or any other person
who knowingly fails or refuses to make any contribution or other payment as required by
this chapter or to furnish any reports required by this chapter or to produce or permit
the inspection or copying of records as required by this chapter is guilty of a class 3
misdemeanor unless another classification is specifically prescribed in this chapter, and
each day of such failure or refusal shall constitute a separate offense.